
[Federal Register: June 25, 2009 (Volume 74, Number 121)]
[Rules and Regulations]               
[Page 30211]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr25jn09-2]                         

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SECURITIES AND EXCHANGE COMMISSION

17 CFR Parts 210 and 229

[Release Nos. 33-8934A; 34-58028A; File No. S7-06-03]
RIN 3235-AJ64

 
Technical Amendment; Internal Control Over Financial Reporting in 
Exchange Act Periodic Reports of Non-Accelerated Filers

AGENCY: Securities and Exchange Commission.

ACTION: Final rules; technical amendment.

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SUMMARY: We are extending the effectiveness of Sec.  210.2-02T 
published in 71 FR 47059 (August 15, 2006) and Sec.  229.308T published 
in 71 FR 76595 (December 21, 2006) and amended in 73 FR 38099 (July 2, 
2008) through June 30, 2010. The effective dates for the other sections 
of the July 2, 2008 document remain as published.

DATES: Effective Date: The effectiveness of Sec. Sec.  210.2-02T and 
229.308T, which currently terminates on June 30, 2009, is extended 
through June 30, 2010.

FOR FURTHER INFORMATION CONTACT: Sean Harrison, Special Counsel, Office 
of Rulemaking, Division of Corporation Finance, at (202) 551-3430, U.S. 
Securities and Exchange Commission, 100 F Street, NE., Washington, DC 
20549-3628.

SUPPLEMENTARY INFORMATION: This technical amendment does not affect the 
effective date for compliance by a non-accelerated filer with the rules 
implementing Section 404(b) of the Sarbanes-Oxley Act of 2002. Under 
the amendments previously adopted in Release No. 33-8934, a non-
accelerated filer is required to file the auditor's attestation report 
on internal control over financial reporting when it files an annual 
report for a fiscal year ending on or after December 15, 2009. The sole 
purpose of this technical amendment is to provide that the amendments 
previously adopted in Release No. 33-8934 that currently are set forth 
in paragraph (b) of Rule 2-02T in Regulation S-X and in paragraph (c) 
of Item 308T of Regulation S-K remain in the CFR.

    Dated: June 22, 2009.
Elizabeth M. Murphy,
Secretary.
[FR Doc. E9-15014 Filed 6-24-09; 8:45 am]
